https://www.taxtmi.com/caselaws?id=90727 Bonded slack wax procured duty-free for export lost the exemption when the resulting paraffin wax was diverted to home consumption, so duty became payable on the bonded material. The commentary also notes that the later show cause notice was treated as timely in light of the earlier High Court directions, that duty paid on paraffin wax could not be adjusted against the separate slack wax demand, and that the demand was not limited to the quantity actually converted into paraffin wax. It further records that slack wax and paraffin wax remained separately dutiable despite the same tariff heading, and that the Assistant Commissioner had jurisdiction under the provision governing failure to export bonded goods. en-us Fri, 25 Jul 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90727 Bonded slack wax procured duty-free for export lost the exemption when the resulting paraffin wax was diverted to home consumption, so duty became payable on the bonded material. The commentary also notes that the later show cause notice was treated as timely in light of the earlier High Court directions, that duty paid on paraffin wax could not be adjusted against the separate slack wax demand, and that the demand was not limited to the quantity actually converted into paraffin wax. It further records that slack wax and paraffin wax remained separately dutiable despite the same tariff heading, and that the Assistant Commissioner had jurisdiction under the provision governing failure to export bonded goods. Case-Laws Central Excise Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90727